§ 28. Mr. Hugh Jenkinsasked the Chancellor of the Exchequer to what extent 44W value-added tax is applied to the theatre and the cinema in Belgium, Denmark, France, Germany, Luxembourg, the Netherlands, Norway and Italy, respectively.
§ Mr. HigginsValue-added tax is applied generally to the theatre and cinema admissions in all these countries, with the exception of Italy, where the tax has not yet been introduced, and France, where there is a separate entertainments tax.